Search results for ""author michael pickhardt""

This book contributes to the current debates on the shadow economy and related issues of tax evasion and corruption. The approach taken here is one that will develop a better understanding of these related issues, which are increasingly seen as impediments to country competitiveness and economic growth.Economists and policymakers are increasingly focused on how the shadow economy operates. The contributors discuss how effective corporate governance may help to reduce both the occurrence and effects of illegal activities. The book begins by considering institutional governance and how issues such as economic growth and development can be better understood by gaining a deeper understanding of the decision-making process. The importance of collective persuasion and collective decision-making in an institutional context is illustrated. The remainder of the work details a series of empirical studies outlining the role of governance and institutional capacity in assessing economic performance, the role of political competition in reducing corruption and measures of, and influences on, corruption in different countries around the world.Institutions such as the WTO, World Bank and the IMF will find much to engage them in this book as will policy makers in government and research policy agencies. It will also hold great appeal to academics (postgraduate and above) in the fields of political economy, economic development and international economics.

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Issues such as tax evasion and the size and impact of the shadow economy have ranked highly in political and economic policy debates across the globe in recent years. Yet, despite various methodological advances and growing empirical evidence, there are still large areas of interest that have not been explored, or where scientific research efforts are still in their infancy. This timely book addresses such issues from various perspectives in order to demonstrate the extent and scope of tax evasion, the shadow economy and their interaction. Leading scholars examine recent evidence from theoretical and empirical research on tax compliance and tax evasion, and provide an in-depth analysis of underlying methods. Strategies to fight tax evasion are evaluated and the motivations behind it are explored, as are the impact and size of the shadow economy in Europe. As well as promoting a better understanding of the issues, this book intends to stimulate further debate and, in so doing, broaden the exchange of ideas and concepts. Comparing and contrasting differences and common elements of both tax evasion and the shadow economy, this unique book will prove a fascinating and enlightening read for scholars of economics in general, and public sector, public choice and Austrian economics more specifically. Professionals in ministries of finance and national offices of statistics, dealing with tax evasion will also find the book to be an illuminating read. Contributors: P. Adair, G. Alarcon Garcia, J. Alm, J.G. Backhaus, A. Beyaert, L. de Pablos, M. Kostova Karaboytcheva, M.R. Marino, B. Mroz, M. Pickhardt, A. Prinz, L. Rubio Andrada, R. Zizza

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